She has a contract with a DC media Co. that results in 1099 income.(curently, no state taxes are withheld on the 1099)She is currently a resident of California, and fulfills contract by recording voice commercials and submits to contract client via internet.

Is it correct that the state of Residence where work is accomplished, California, is where all income will be taxed?

One thing you can be sure of--CA is going to tax every penny she earns regardless of where she earns it.

Not to further complicate but often she will be traveling to other states and may accomplish her recording and internet transfers to the Client while on the road. Any change in answer?

It's going to depend on the state. I've heard that NY will want a cut of everything she earns from NY sources if she as much as touches foot in the state during the year. I've also heard that SC has no "de minimus" exclusion for income earned there. In short, she needs to check the rules of each state in which she works or which is the home of anyone she works for during the year.

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